1340 ÷ 5 = 268 R0
We're going to perform division on 1340 with 5 as the divisor.

Step 1:
5 goes into 1 0 times with a remainder of 1.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 1 to get 1.
Bring next digit (3) of the dividend behind the 1 and repeat the process: 13 / 5

Step 2:
5 goes into 13 2 times with a remainder of 3.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 10 from 13 to get 3.
Bring next digit (4) of the dividend behind the 3 and repeat the process: 34 / 5

Step 3:
5 goes into 34 6 times with a remainder of 4.
Write down 6 as next digit of of the result. 
Result so far: 26
Subtract 30 from 34 to get 4.
Bring next digit (0) of the dividend behind the 4 and repeat the process: 40 / 5

Step 4:
5 goes into 40 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 268
Subtract 40 from 40 to get 0.

The final result is 268 with a remainder of 0.